Aderência da evidenciação das práticas de sustentabilidade de empresas do setor da construção civil listadas na B3 às diretrizes da Gri G4 Standard

Abstract

Sustainability practices evidenced from data collected in social reports can be tools used to inform organizations' commitment to environmental, economic and social interests. In this way, the Global Reporting Initiative emerged with the purpose of developing and standardizing a sustainability reporting model. Given this scenario, the general objective of this study was to identify the degree of sustainability adherence demonstrated by companies in the construction industry, listed on B3, to the guidelines provided for in the GRI G4 Standard disclosure model, in the year 2022. To this end, A quantitative and descriptive research was developed, based on data collected and based on a documentary analysis, of sustainability reports released by the companies studied for checking the guidelines proposed by the GRI G4 Standard. For the purposes of processing the collected data, the Microsoft Excel program was used, where the specific standard indicators of the GRI G4 Standard model were tabulated and presented in accordance with each report, evidenced by each of the companies studied. At the same time, the indicators were segmented into environmental, economic and social categories. Given the results, it was concluded that although there is no full disclosure of the indicators to the GRI guidelines, the degree of disclosure presented in the social reports of the companies in the study can be considered good. This is mainly identified with regard to the indicators of the social category, and that overall there is evident evolution in the way organizations communicate material aspects in their published sustainability reports.